Labor is property.
It is the most valuable property protected by law because through it
all other rights manifest in the People are realized and enjoyed.

Additionally, a
mandatory income tax on labor is indistinguishable from a "slave tax".
This is in direct violation of the Constitution’s 13th Amendment
prohibiting peonage and involuntary servitude.

Findings and Conclusions

With the assistance of the following series of questions, we intend
to prove that the income tax is a slave tax prohibited by the Thirteenth
Amendment to the U.S. Constitution. We will also show that:

Labor is property. It is the most valuable property to protect
because through it all other rights manifest in the People are realized
and enjoyed.

Under the government’s own accounting rules in the tax code
as well as court decisions, the sale or conversion of one’s personal
labor into wages or salaries as property does not result in any
taxable income or a taxable event.

There is no legal basis for mandatory payment of employment
taxes on wages or salaries.

Income has been defined by the Supreme Court as being a federal
corporate tax on profit, and applies to federal corporations and
the officers of those corporation, but not individuals.

For individuals, income taxes can only be legal if they are
voluntary and not compelled,
which is to say that they are not taxes, but
donations.

A mandatory/compelled income tax on labor in all respects,
functions as a "slave tax". This is in direct violation the Constitution’s
13th Amendment prohibiting peonage and involuntary servitude.

Bottom Line: The wages and salaries of ordinary Americans
cannot be taxed.

2.1. Admit that it was the intent of Congress to require "individuals"
to make income tax returns based upon receipt of more than a threshold
amount of gross income even if the individual ends up not "liable for"
a tax on that gross income. (WTP #122)

2.4. Admit that in
Eisner v. Macomber, 252 U.S. 189, 206 (1920), the United States
Supreme Court held that Congress cannot by any definition it may adopt
conclude what "income" is, since it cannot by legislation alter the
Constitution, from which alone it derives its power to legislate, and
within whose limitations alone that power can be lawfully exercised.
(WTP #125)

2.7. Admit that the United States Supreme Court defined "income"
to mean the following: (WTP #127a)

“…Whatever difficulty there may be about a precise scientific definition
of ‘income,’ it imports, as used here, something entirely
distinct from principal or capital either as a subject of taxation or
as a measure of the tax; conveying rather the idea of
gain or increase arising from corporate
activities.”

“This court had decided in the Pollock Case that the income tax law
of 1894 amounted in effect to a direct tax upon property, and was invalid
because not apportioned according to populations, as prescribed by the
Constitution. The act of 1909 avoided this difficulty by imposing
not an income tax, but an excise tax upon the conduct
of business in a corporate capacity, measuring, however,
the amount of tax by the income of the corporation…Flint v. Stone
Tracy Co., 220 U.S. 107, 55 L.Ed. 389, 31 Sup.Ct.Rep. 342, Ann.
Cas.”

2.10. Admit that "individuals" as defined in Subtitle A of
the Internal Revenue Code and in 26 CFR §1.1441-1(c)(3) are not federal
corporations, and therefore cannot have "profit" or "gain" as constitutionally
defined above. (WTP #127d)

"The principle is
fundamental and vital. Included in the right of personal liberty and
the right of private property-partaking of the nature of each-is the
right to make contracts for the acquisition of property. Chief among
such contracts is that of personal employment, by which labor and other
services are exchanged for money or other forms of property."

"In our opinion
that section, in the particular mentioned, is an invasion of the personal
liberty, as well as of the right of property, guaranteed by that Amendment
(5th Amendment). Such liberty and right embraces the right to make contracts
for the purchase of the labor of others and equally the right to make
contracts for the sale of one's own labor."

2.21. Admit that
Section 1001(a)
states that: "The gain from the sale or other disposition of property
shall be the excess of the amount realized therefrom over the adjusted
basis provided in
section 1011
for determining gain . . . ." (WTP #138)

2.22. Admit that
Section 1001(b)
states that: "The amount realized from the sale or other disposition
of property shall be the sum of any money received plus the fair market
value of the property (other than money) received." (WTP #139)

2.23. Admit that
Section 1011
states that: "The adjusted basis for determining the gain or loss from
the sale or other disposition of property, whenever acquired, shall
be the basis (determined under
section 1012...),
adjusted as provided in
section 1016."
(WTP #140)

2.25. Admit that the cost of property purchased under contract is
its fair market value as evidenced by the contract itself, provided
neither the buyer nor sell were acting under compulsion in entering
into the contract, and both were fully aware of all the facts regarding
the contract. (WTP #142)

2.27. Admit that when an employer pays the employee the amount agreed
upon by their contract, there is no excess amount realized over the
adjusted basis, and thus no gain under
Section 1001
of the Internal Revenue Code. (WTP #144)

2.31. Admit that
Section 6017
of the Internal Revenue Code requires individuals, other than nonresident
alien individuals, to make a return if they have net earnings from self-employment
of $400 or more. (WTP #148)

2.35. Admit that the term "taxable income" is defined differently
for those who itemize deductions and those who don't itemize deductions.
(See questions 2.36 and 2.37 below) (WTP #152)

2.36. Admit that for those who do itemize deductions, the term "taxable
income" means "gross income" minus the deductions allowed by Chapter
1 of the Internal Revenue Code, other than the standard deduction.
(WTP #153)

2.37. Admit that for those who do not itemize deductions, the term
"taxable income" means "adjusted gross income" minus the standard deduction
and the deduction or personal exemptions provided in
section 151
of the Internal Revenue Code. (WTP #154)

2.45. Admit that the term "income" as used at
Section 3101
of the Internal Revenue Code is the same income as used in Subtitle
A of the Internal Revenue Code. (See 26 U.S.C. 3101; Title
26, United States Code Index) (WTP #162)

2.48. Admit that at
Section 3402
of the Internal Revenue Code, employers are directed to withhold
from wages paid to employees, a tax determined in accordance with tables
prescribed by the Secretary of the Treasury. (WTP
#165)

2.51. Admit that at
Section 3501
of the Internal Revenue Code, Congress directed the Secretary of
the Treasury to collect the taxes imposed in Subtitle C and pay them
into the Treasury of the United States as internal revenue collections.
(WTP #168)

2.54. Admit that if one does not have any tax imposed at
Subtitle A
for any reason whatsoever, the law enacted by Congress at
Section 3402(n)
of the Internal Revenue Code constitutes an exemption of the tax described
at Section
3402(a) of the Internal Revenue Code. (WTP #171)

2.61. Admit that Americans spend approximately 5.4 billion labor
hours and $200 billion dollars per year attempting to comply with alleged
tax requirements - more time and money that it takes to produce every
car, truck, and van each year in the United States. (WTP
#178)

2.64. Admit that economist Daniel J. Mitchell recently observed that:
"[Medieval serfs] only had to give the lord of the manor a third of
their output and they were considered slaves. So what does that make
us?" (See "Legalized Loot", by Machan) (WTP #181)

2.67. Admit that the
13th Amendment to the U.S. Constitution states:
(WTP #184)

"Neither slavery
nor involuntary servitude, except as a punishment for crime whereof
the party shall have been duly convicted, shall exist within the United
States, or any place subject to their jurisdiction. Congress shall have
power to enforce this article by appropriate legislation."

2.68. Admit that if Congress can constitutionally tax a man's labor
at the rate of 1%, then Congress is free, subject only to legislative
discretion, to tax that man's labor at the rate of 100%.
[Common knowledge] (WTP #185)

2.69. Admit that "peonage" is a condition of servitude compelling
a man or woman to perform labor in order to pay off a debt.
(WTP #186)

2.70. Admit that the Federal Reserve Act was passed in 1913,
within a few months of the ratification of the
Sixteenth Amendment that allegedly authorized a tax on the incomes
of most Americans. (WTP #186a)

2.71. Admit that the Federal Reserve Act allowed the U.S. government
to borrow large sums of money from private banking institutions at interest,
and thereby potentially create a large public debt.
(WTP #186b)

2.72. Admit that U.S. Congress' inability to balance the federal
budget or lack of fiscal discipline could create large volumes of public
debt to the Federal Reserve. (WTP #186c)

2.73. Admit that the result of increasing public debt must
be an increase in income tax revenues to pay off the debt in order to
maintain solvency of the federal government. (WTP
#186d)

2.74. Admit that an increase in income tax revenues would require
a larger percentage of the wage (labor) income of average Americans
to be extracted as income tax, because more than half of federal income
tax revenues derive from personal income taxes rather than corporate
income taxes. (WTP #186e)

2.75. Admit that there is an incentive for politicians to buy
votes with borrowed money that will be paid off by unborn children at
interest. (WTP #186f)

2.76. Admit that requiring unborn children of tomorrow paying
off extravagances of today at interest amounts to taxation without representation,
which was the very reason our country rebelled from Great Britain to
become an independent nation. (WTP #186g)

"I sincerely believe...
that banking establishments are more dangerous than standing armies,
and that the principle of spending money to be paid by posterity under
the name of funding is but swindling futurity on a large scale." --Thomas
Jefferson to John Taylor, 1816. ME 15:23
Click here for original quote

"Funding I consider
as limited, rightfully, to a redemption of the debt within the lives
of a majority of the generation contracting it; every generation coming
equally, by the laws of the Creator of the world, to the free possession
of the earth He made for their subsistence, unencumbered by their predecessors,
who, like them, were but tenants for life." --Thomas Jefferson to John
Taylor, 1816. ME 15:18.
Click here for original quote

"[The natural right
to be free of the debts of a previous generation is] a salutary curb
on the spirit of war and indebtment, which, since the modern theory
of the perpetuation of debt, has drenched the earth with blood, and
crushed its inhabitants under burdens ever accumulating." --Thomas Jefferson
to John Wayles Eppes, 1813. ME 13:272.
Click here for original quote

"We believe--or
we act as if we believed--that although an individual father cannot
alienate the labor of his son, the aggregate body of fathers may alienate
the labor of all their sons, of their posterity, in the aggregate, and
oblige them to pay for all the enterprises, just or unjust, profitable
or ruinous, into which our vices, our passions or our personal interests
may lead us. But I trust that this proposition needs only to be looked
at by an American to be seen in its true point of view, and that we
shall all consider ourselves unauthorized to saddle posterity with our
debts, and morally bound to pay them ourselves; and consequently within
what may be deemed the period of a generation, or the life of the majority."
--Thomas Jefferson to John Wayles Eppes, 1813. ME 13:357.
Click here for original quote

"It is incumbent
on every generation to pay its own debts as it goes. A principle which
if acted on would save one-half the wars of the world." --Thomas Jefferson
to A. L. C. Destutt de Tracy, 1820. FE 10:175.
Click here for original quote

To preserve [the]
independence [of the people,] we must not let our rulers load us with
perpetual debt. We must make our election between economy and liberty,
or profusion and servitude. If we run into such debts as that we must
be taxed in our meat and in our drink, in our necessaries and our comforts,
in our labors and our amusements, for our callings and our creeds, as
the people of England are, our people, like them, must come to labor
sixteen hours in the twenty-four, give the earnings of fifteen of these
to the government for their debts and daily expenses, and the sixteenth
being insufficient to afford us bread, we must live, as they now do,
on oatmeal and potatoes, have no time to think, no means of calling
the mismanagers to account, but be glad to obtain subsistence by hiring
ourselves to rivet their chains on the necks of our fellow-sufferers."
--Thomas Jefferson to Samuel Kercheval, 1816. ME 15:39.
Click here for original quote

2.78. Admit that with an unlimited source of credit in the
Federal Reserve, and an ability to claim any percentage of the income
of the Average American in income taxes, the growth of the federal government
and the smothering and complete extinguishment of liberty is inevitable
given the vagaries and weaknesses of the humankind who occupy public
office. (WTP #186i)

2.79. Admit that "peonage" is a form of involuntary servitude prohibited
by the
Thirteenth Amendment to the Constitution of the United States.
(WTP #187)

2.82. Admit that involuntary servitude means a condition of servitude
in which the victim is forced to work for another by use or threat of
physical restraint or injury, or by the use or threat of coercion through
law or legal process. (WTP #190)

2.83. Admit that if an American stops turning over the fruits of
his or her labor to the federal government in the form of income tax
payments, he suffers under the risk of possible criminal prosecution
and incarceration. (See Schiff Affidavit or Form 1040 Instruction
Booklet) (WTP #191)